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Reasonable compensation is a highly scrutinized area of taxation by the Internal Revenue Service because of the tax impact on both corporations and employees. The guidance provided via statutory and administrative authority does not fully address this issue. Specifically, there is a lack of clarity and consistency in this arena of tax. Our study examines reasonable compensation in closely held corporations and the impact of gender, political affiliation, and family makeup on decisions made in the US Tax Court. The time frame of judicial decisions covers 1983 through 2014. We use regression models and chi-square tests to analyze the effect of gender, political affiliation, and family composition on US Tax Court decisions in reasonable compensation cases. We find that the judge’s gender and tenure/experience are significant. Our results also suggest a relationship between the duration of the case and the judge’s decision. Our significant variables include judge’s gender, number of tax years covered by the case, taxpayer’s gender, and tenure/experience of the judge.

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a major issue facing these taxpayers. The term innocent spouse relief, within the Internal Revenue Code, is a direct result of one spouse failing to satisfy the joint liability for the married couple. Since both individuals are jointly and severally liable for the combined liability, the innocent spouse may be responsible for the liability in whole or in part. Our study examines this highly litigated arena of innocent spouse relief. To assist in this area of taxation, the Internal Revenue Service has provided taxpayers and tax practitioners with guidance. Revenue Procedure 2003-61 (2003-2 CB 296) outlines factors useful in determining whether innocent spouse relief should be granted. Additionally, this study creates a predictive model containing only three significant factors (economic hardship, knowledge/reason, significant benefit) capable of predicting with approximately 89% accuracy. These same three variables are significant after running multiple regression with p-values of 0.002 (economic hardship), 0.000 (knowledge/reason to know), and 0.001 (significant benefit). These factors provide valuable insight to practitioners when advising clients on challenging or accepting the Internal Revenue Service's decision. Additionally, abuse is marginally significant in the regression model. Also, judge gender and political affiliation are analyzed. However, the gender of the judge and political affiliation fail to be statistically significant using the chi-square test and regression model.

Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.

Drawing from affect as social information (AASI) theory, this study examines how the relationship between perceived passion, quality of the presenter and investment intention is influenced by emotional labor engaged in by the presenter. This study clarifies and deepens the understanding of how passion influences entrepreneurial success by studying the role of emotional labor in the relationship between passion and investment decisions.

This study tested the moderated mediation effects between perceived presenter passion and investor intention to invest using data from 62 presenters' and 169 judges' responses from the 31 judges during a business plan (or “pitch”) competition.

Results confirmed a positive indirect effect of perceived passion on intention to invest, as mediated by the investor's evaluation of the quality of the presenter. Emotional labor moderated the relationship such that low levels of emotional labor engaged in by the presenters strengthened the mediated relationship between perceived passion, quality of the presenter and intention to invest.

The findings suggest that the authenticity of passion (as measured by the degree of emotional labor engaged in by the presenter) influences this dynamic, such that displays of passion that are perceived as being authentic are more likely to lead to an investment decision. Using AASI, this study conceptualized and tested quality of the presenter as an important intervening variable that can help explain the lack of coherent findings. The results supported this conceptualization, providing empirical evidence for the oft-quoted adage “invest in people, not ideas.”

Opinion polls show that contributions to judicial candidates create an appearance of corruption. This perception damages the institutional legitimacy of the courts. This chapter explores the relationship between integrity ratings of Illinois trial judges and campaign contributions. Specifically, it examines the Illinois State Bar Association judicial poll integrity scores of 253 elected judges seated in 101 Illinois counties during 1994–2012. Regression analysis reveals that judicial candidates’ integrity scores declined as (a) the amount of attorney contributions increased; (b) the number of reported attorney contributors enlarged; and (c) the number of large attorney contributors grew. This chapter also discusses the efficacy and limitations of four policies meant to diminish the appearance of corruption: recusal and disqualification rules; anonymous contributions; public financing; and the elimination of the election of judges. Although a radical solution, the policy of abolishing judicial elections is more likely to overcome the appearance of corruption than the other reforms.

This research examines the effects of obesity, gender, and specialty on the social influence of physicians. Recent research in other areas of social science indicates that the effects of gender are declining, but the effects of the obesity physical appearance dimension linger. For physicians, just the opposite seems to be the case. More significant gender effects than obesity effects were found. Some specialties also interact with gender and obesity. Moreover, the research describes an innovative use of morphing to manipulate and isolate the obesity stimulus.

This study aims to examine whether the diversity of the US federal judiciary has an influence on case outcomes in employment discrimination cases. Specifically, this paper investigates if the gender and race of both judges and plaintiffs result in significantly different employment case outcomes in the US district court system.

A random sample of 657 federal employment discrimination cases from the last decade were analyzed utilizing chi square analysis testing combinatory and interaction effects of race and gender.

The results intimate that the demographic characteristics of judges and plaintiffs do have an effect on case outcomes. Specifically that different combinatory types and interactions of judges and plaintiffs are associated with different case outcomes.

These results could be useful to potential litigants in employment discrimination cases to assist employees and employers alike in the determination of their chances for success in the courtroom. Judges may also benefit from more information on possible biases and take steps to guard against being influenced by them.

Such research focuses more attention on the fundamental principle of the American judicial system of fair and equal treatment for all. Furthermore, some findings have implications for the demographic composition of the US Supreme Court and other judiciary bodies where decisions are arrived at by a group.

Little to no research has examined the possible differences in case outcomes associated with different combinatory types of both judges and plaintiffs in employment discrimination cases.

This study aims to provide an overview of studies concerning bias in law, particularly in judges’ decisions. The authors intend to bring to light the factors that can most frequently lead to unequal decisions to enable judges to better perform their function.

A literature review was used as a methodology based on studies involving judges and juries.

The evidence reported by this review suggests how difficult the judge’s job is and how they can be unconsciously influenced by inferences, deductions and biases. The results show that the pleasantness of the witness and the confidence they exhibit during testification are crucial factors in influencing the decisions of judges and jurors. From these studies, it can be assumed that different personal aspects – smiling, pleasantness and the witness’s credibility – can be positively associated with each other, which could compromise the ongoing evaluation. Gender is another factor that can influence evaluations; in fact, witnesses are evaluated based on their own “gender” as well as that of the jurors. Another essential factor is self-confidence. Also, the age of both of the judge and of the witness can be a factor that influences decisions in court. Other factors such as communication effectiveness, degree of accuracy of reported information and non-verbal behaviour were also found to be important.

Among the limitations of this research, the authors have to consider the low number of available research and that the most of these derive from a specific cultural context – the American one. There may also be limits to the way in which certain concepts are used in different parts of the world, particularly through a very broad construct, such as the credibility of witness.

This study highlights which inferences and biases can characterise decision-making processes and, above all, highlights the need for specific training courses aimed at managing the many processes involved in influencing human decisions.

The authors believe that this work can raise awareness about the series of unconscious reasoning that may happen in the legal field, which has a major impact on people’s lives and on the general perception of justice.

In this research, the authors have considered some of the criteria that may intervene in the evaluation of witnesses, those present in the current scientific literature. From the research, it seems appropriate and necessary to provide judges with adequate training aimed at the recognition of their cognitive processes and bias. In fact, when they were made aware of them, they were less affected by bias, resulting in more objective and limiting improper inferences.

Borrowing from the literature on social cognition and schema theory, the purpose of this paper is to examine sexual orientation and sex discrimination, to critique and refine that doctrine, particularly when traditional gender roles are enforced in workplaces. The insights of cognitive schemas on lesbian and gay identity are employed to link models of judicial decision making and gender/sexual orientation.

Methodologically, the paper is located in the sociolegal tradition, but also uses case analysis to supplement and advance its thesis. Because US nondiscrimination law distinguishes between sexuality and gender discrimination, it provides a unique laboratory to critique not only American law, but the structure of nondiscrimination law generally.

Judges' and others' schemas of lesbian and gay men suggest explanations for the analytical confusion in nondiscrimination law. Additionally, the paper's specific findings both supplement and question aspects of extant models of judicial decision making and gender/sexuality.

Social cognition framework enables judges and commentators to reconceptualize facts and relevant doctrine in gender and sexual orientation discrimination cases and to critique some fundamental assumptions of nondiscrimination law. Further, because the paper bridges judicial decision making and gender/sexuality, researchers in those areas can use this analysis of a specific legal context to provide additional insights into how those models work and their underlying, hidden assumptions. This is a conference paper based on this author's work on schema theory and sexual orientation identity in nondiscrimination law.